2010 (2) TMI 195

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Member (Technical) Appearance: Shri Siladitya Sarkar, C.A., Shri Rajiv Agarwal, A.C.A. & Shri Rupindra Singh, Advocate for the Appellant (s) Shri D.K. Acharya, Authorised Representative (Consultant) for the Respondent (s) CORAM: Hon'ble Shri S.S.Kang, Vice President Hon'ble Shri S.K. Gaule, Member (Technical) ORDER NO.. Per Shri S.S.Kang. 1. Heard both sides. 2. Appel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on of Appellant is that the value of supply of imported designs and drawings were also taken into consideration by calculating the service tax by treating the Appellants as provider of consulting engineering service. The contention is that at the time of import, bill of entry was filed in respect of design & drawing in question which was duly assessed by the proper officer under the Customs Act. A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... relied upon the following decisions of the Tribunal:- 1) CCE, Cochin vs. BPL Telecom Pvt. Ltd., 2007 (5) S.T.R. 349 (Tri.-Bang.) 2) Rana Udyog Pvt. Ltd. v. CCE-Kol-II, 2007 (7) S.T.R. 526 (Tri.-Kolkata) 3) Solitz Corporation v. CCE, New Delhi-2009 (14) S.T.R. 642 (Tri.-Del.) 3. Contention of Revenue is that the supply of designs and drawings is certainly a service liable for Service T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t, operation/maintenance etc. 4. We find that in this case major portion of the demand is in respect of supply of imported designs and drawings. As per the Appellant the same were considered at the time of import of goods and bill of entry was filed which was duly assessed under the Customs Act. The same pleas raised in respect of the engineering and designs originating in India. We find that a....